A.D. Sutton & Sons v. United States

OPINION

RESTANI, Chief Judge:

This matter is before the court on cross-motions for summary judgment by plaintiff A.D. Sutton & Sons (“A.D. Sutton”) and defendant United States (“the Government”). A.D. Sutton challenges the classification for tariff purposes of its imported merchandise, bags that it claims are used to store baby food and beverages. The United States Bureau of Customs and Border Protection (“Customs”) classified the bags under the Harmonized Tariff Schedule of the United States (1998) (“HTSUS”) subheading 4202.92.45 as other “[t]ravel, sports and similar bags” at 20% ad valorem,…